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Practical Handbook VAT 2022

VAT self-assessments

Each taxable person shall submit a single return form per assessment period, irrespective of the type of activity carried out for the purposes of VAT.The self-assessment tax return shall be filed even in periods in which there are no accrued taxes or deductions of taxes paid or paid, except in the case of non-periodic tax returns, which shall only be filed when the event giving rise to their filing takes place.

Taxable persons must submit a single self-assessment for each settlement period, except:

  • In cases where the tax authorities authorise the joint filing, in a single return, of self-assessments corresponding to several taxpayers.

  • If the taxable person has been declared bankrupt, in which case two tax returns must be submitted for the quarterly or monthly settlement period in which the bankruptcy was declared, one relating to taxable events prior to the declaration and the other relating to subsequent taxable events.

  1. Filing forms
  2. Submission periods
  3. Forms of filing